HGV Road User Levy Act 2013 section 8

Exemptions and reductions

Section 8 sets out which heavy goods vehicles are exempt from the HGV road user levy and provides for possible further exemptions or reduced rates.

• Certain rigid goods vehicles that pay vehicle excise duty at the basic goods vehicle rate are fully exempt from the levy.
• Vehicles operating under a trade licence are exempt from the levy for the duration of that licence.
• The government may make regulations to exempt additional categories of heavy goods vehicle from the levy.
• The government may also make regulations to charge the levy at a reduced rate for prescribed categories of heavy goods vehicle.